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在我国企业的不断发展过程中,企业的经营管理正在逐步不断完善,同时企业的市场化程度也在不断提高,传统的业绩考核指标体系面临着很多的问题,已不能很好地满足企业的科学管理需求,随着近年来经济增加值EVA成为各大企业中评价企业的管理水平以及经营状况的重要指标,基于EVA的企业业绩考核体系逐步成为企业业绩考核体系的重点。本文首先对EVA业绩考核体系理论做一介绍,并通过分析EVA业绩考核体系在我国企业应用中存在的问题,提出完善EVA业绩考核体系在我国企业的应用中的建议。
In the continuous development of our country’s enterprises, the operation and management of the enterprises are gradually improving constantly. At the same time, the degree of marketization of the enterprises is also constantly improving. The traditional index system of performance appraisal faces many problems and can not meet the requirements of the enterprise science Management needs, with the economic value-added EVA in recent years has become a major enterprise evaluation of the management level of enterprises and an important indicator of operating conditions, EVA-based enterprise performance appraisal system has gradually become the focus of enterprise performance appraisal system. This paper first introduces the theory of EVA performance appraisal system, and analyzes the problems existing in the application of EVA appraisal system in our country, and puts forward some suggestions to improve the application of EVA appraisal system in our country.